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The issue that falls for consideration in these appeals is to the entitlement or otherwise of the appellants to the benefit of Notification No. 180/88 CE dated 13.05.1988 as amended by notification No. 135/94-CE dated 27.10.1994 whereunder exemption
The facts giving rise to these appeals briefly are that the appellant carries on the business of export of brass artwares and other Indian handicrafts. On 09.10.1991, two Advance Licences were issued to the appellant for import of 240 MT’s of brass d
Challenge in these civil appeals, filed under Section 130E of the Customs Act, 1962 (for short “the Act”), is to the orders dated 1st October, 2001 and 4th January, 2005 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short “th
A short question which arises for determination in this batch of cases is – whether interest under Section 234B can be charged on the tax calculated on book profits under Section 115JA? In other words, whether advance tax was at all payable on book p
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